---
title: "Map facts to Form 1023 for recognition of 501(c)(3) exemption"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-charity-registration-application-narrative/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-T1-R4-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Map facts to Form 1023 for recognition of 501(c)(3) exemption

> Sort the client's facts under the topics the Form 1023 instructions use: organising document, activities, compensation and relationships. Write no narrative that will be filed.

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-charity-registration-application-narrative/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Not-for-Profit, Charities & Associations](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Sort the client's facts under the topics the Form 1023 instructions use: organising document, activities, compensation and relationships. Write no narrative that will be filed. |
| What the lawyer must review | The IRS says organisations must electronically file Form 1023 to apply for recognition of exemption under section 501(c)(3), through a Pay.gov account. Form 1023-EZ is available only if the eligibility worksheet in the Form 1023-EZ instructions says the organisation may use it. Exemption still requires the organisational and operational tests in section 501(c)(3) and Treasury Regulation § 1.501(c)(3)-1, including no private inurement and no political campaign intervention. You write every narrative that is submitted. An LLC must also meet Notice 2021-56, which the Form 1023 page flags. Do not invent activities to make the narrative fit an exempt purpose. |
| Written for | United States |
| Applies to | [Draft a charity-registration application narrative](https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-charity-registration-application-narrative.md) |

## Checking plan

- What the AI does: Sort the client's facts under the topics the Form 1023 instructions use: organising document, activities, compensation and relationships. Write no narrative that will be filed.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The Form 1023 page reviewed on 22 October 2026 points to instructions revised December 2024. Open that PDF before lodging. This check did not parse the full instructions.
- Form 1023-EZ is not a short cut the tool may choose. Complete the eligibility worksheet first.

## Sources

- [IRS: About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3)](https://www.irs.gov/forms-pubs/about-form-1023) (checked 2026-10-22)
- [26 CFR § 1.501(c)(3)-1](https://www.law.cornell.edu/cfr/text/26/1.501(c)(3)-1) (checked 2026-10-22)
- [IRS: Exemption requirements for 501(c)(3) organisations](https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-501c3-organizations) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Section 501(c)(3) organizing document checklist](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-organizing-document.md) | Checklist | Yellow | Checklist for the purpose clause and dissolution clause the Form 1023 instructions say an organising document must contain. It does not amend the document or complete the form. |
| [Section 501(c)(3) operational limits checklist](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-operational-screen.md) | Checklist | Yellow | Checklist of the operational limits in section 501(c)(3) and in the Form 1023 instructions. It screens activities. It does not decide that an organisation is exempt. |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*